Once the Stamp Duty Land Tax (SDLT) due as a result of a withdrawal of group relief has been determined (whether by passage of time or closure of an enquiry or otherwise), liability to pay the tax is the responsibility of the purchaser.
Where such tax (or any part of it) has not been paid within a period of six months of the date on which it became payable, recovery of the unpaid amount is possible from other persons.
The persons from whom the SDLT may be recovered are
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